Pengaruh Sistem Informasi Akuntasi, Financial Technology dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM

Abstract

The main problem currently faced by MSMEs is weak financial performance. Financial performance is an important aspect in assessing the success of a business. This study aims to determine 1) The effect of accounting information systems on the financial performance of MSMEs. 2) The effect of financial technology on the financial performance of MSMEs. 3) The effect of financial literacy on the financial performance of MSMEs. 4) The effect of accounting information systems, financial technology and financial literacy together on the financial performance of MSMEs. This study was conducted on MSMEs registered with the Cooperatives and SMEs Office of Lampung Province. The sample used was 50 samples determined by non-probability sampling technique with purposive sampling. This study uses a quantitative approach with primary data collected through questionnaires. The analysis technique used in this study uses multiple linear regression analysis with the help of the SPSS version 26 program.The results of the study show that: 1) Accounting information systems have a positive and significant effect on the financial performance of MSMEs. 2) Financial technology has a positive and significant effect on the financial performance of MSMEs. 3) Financial literacy has a positive and significant impact on the financial performance of MSMEs. 4) Accounting information systems, financial technology, and financial literacy collectively have a positive and significant impact on the financial performance of MSMEs. These findings emphasize the importance of Accounting Information Systems, Financial Technology, and Financial Literacy in improving MSME financial performance.